Form 36 - Income Tax

Form 36 is an Income Tax Form used for filing an appeal to the Appellate Tribunal against an order passed by the Commissioner of Income Tax (Appeals) or an order passed by the Adjudicating Authority under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

Form 36 can be filed by an assessee (taxpayer) who is aggrieved by an order passed by the Commissioner of Income Tax (Appeals) or an order passed by the Adjudicating Authority under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and wishes to appeal against such an order before the Appellate Tribunal.

The time limit for filing Form 36 is 60 days from the date of receipt of the order against which an appeal is being filed. However, the Appellate Tribunal may admit an appeal after the expiry of the 60-day period if it is satisfied that there was sufficient cause for not presenting the appeal within the prescribed time limit.

Form 36 requires attaching a copy of the order against which the appeal is being filed, along with a copy of the grounds of appeal, and any other relevant documents or evidence that the assessee wishes to produce in support of their appeal.

Form 36 should be filed with the Appellate Tribunal having jurisdiction over the area in which the assessee resides or carries on business or has a principal place of business.

Yes, there is a fee for filing Form 36. The fee varies depending on the type of case and the amount of income or tax involved. The fee needs to be paid through the appropriate mode of payment specified by the Appellate Tribunal.

Yes, Form 36 can be filed electronically through the e-filing portal of the Income Tax Department or any other electronic mode prescribed by the Appellate Tribunal.

Yes, an authorized representative, such as a Chartered Accountant, Advocate, or any other person authorized by the assessee, can file Form 36 on behalf of the assessee.

Yes, Form 36 can be revised or amended by the assessee or their authorized representative by filing an application with the Appellate Tribunal, subject to the rules and procedures prescribed by the Tribunal.

After Form 36 is filed, the Appellate Tribunal will scrutinize the appeal and schedule a hearing, during which both parties (the assessee and the Income Tax Department) will be given an opportunity to present their arguments. The Tribunal will then pass an order based on the facts and evidence presented before it.